NJ Division of Taxation - Resolve a Specific Taxpayer Problem

Governor Chris Christie • Lt.Governor Kim Guadagno

The Official Web Site For The State of New Jersey - Department of Treasury

Report a Systemic Problem

The Office of the Taxpayer Advocate (OTA) invites you to identify and recommend solutions to possible systemic problems with the New Jersey tax laws, regulations and Division of Taxation systems, policies or procedures.

What are systemic problems?

They always affect multiple taxpayers.
They impact segments of the taxpayer population.
They relate to Division systems, policies, and procedures.
They require study, analysis, administrative changes or legislative remedies.
They involve protecting taxpayer rights, reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers or providing essential services to taxpayers.

Examples of problems that are NOT systemic:

If after reviewing the above you believe you have a systemic problem to report, you may send the OTA an email at nj.taxpayeradvocate@treas.state.nj.us. Include a detailed explanation and the affected tax type (Sales Tax, Income Tax, etc). The OTA will review your information to determine if it is a systemic problem and, if appropriate, will take action to provide relief.

You will not receive a response from the OTA unless we require additional information to assist with this problem.

If you are confronting an individual tax problem and have already tried to resolve your problem through normal Division channels, you may be eligible for assistance from the OTA. Please review the “Resolve a Specific Taxpayer Problem” page for more information. You may also contact the Division to obtain assistance, guidance, forms and publications.

Last Updated: Wednesday, 03/23/11